12/31/15 12/31/14 Prepaid Insurance 1,700 1200 Prepaid Rent 3500 4200 Interest Receivable 4200 6,320 Unearned Revenue 6700 8200 Interest Payable 3800 2200 Salaries Payable 11500 15600 Insurance Expense 4800 Rent Expense 9,400 Interest Revenue 22680 Sales revenue earned current period paid in prior periods 15900 Interest Expense ? Salary expense 22290 Insurance Payments 5300 Rent payments 8700 Interest Received 24800 Revenue payments received in advance ? Interest Paid 6530 Salaries Paid ?

Revenue payments received in advance $ 14,400

Interest expense for the year   $    8,130

Salaries Paid for the year         $ 26,390

Explanation:

Revenue payments received in advance

beginning                                 8,200

+ received during the period     XXX

- earned during the period   -15,900  

ending  unearned revenue    6,700

received: 6,700 + 15,900 - 8,200 = 14,400

Interest expense

Interest Payable beginning      2,200

+ interest expense                      XXX

- interest paid for the year     - 6,530  

Interest Payable ending           3,800

expense: 3,800 + 6,530 - 2,200 = 8,130

Beg Salaries Payable    15,600

+Salary expense           22,290

-salaries paid                     XXX

End  Salaries Payable    11,500

paid salaries:

15,600 + 22,290 - 11,500 = 26,390

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